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iSupply did analysis of the iPhone’s components to try to understand what are the costs associated with the manufacturing of the iPhone. The company arrived to the conclusion the each Apple iPhone sold will generate nearly a 50 percent gross margin for Apple Inc. and partner Cingular Wireless. This estimantion is based on a preliminary Bill of Materials (BoM) created by iSupply

“iSuppli estimates the 4Gbyte version of the Apple iPhone will carry a $229.85 hardware BoM and manufacturing cost and a $245.83 total expense, yielding a 50.7 percent margin on each unit sold at the $499 retail price,” said Andrew Rassweiler, teardown services manager and senior analyst for iSuppli. “Meanwhile, the 8GByte Apple iPhone will sport a $264.85 hardware cost and a $280.83 total expense, amounting to a 53.1 percent margin at the $599 retail price.”

Here’s the table used by iSupply to estimate the cost of the iPhone. The good news is the iPhone’s price will certainly go down rapidly after the market introduction in June.